[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce X=fPGyhZ  
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审计词汇英汉对照 &W&7bZ$;  
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ability to continue as a going concern               持续经营能力 +i:  E  
acceptability                                     可接受性，可接受程度 xnl<<}4pJ  
acceptable level of detection risk                     检查风险的可接受水平 F?}m8ZRv  
acceptance of engagement                       接受委托 ~z\pI|DQ  
accepting the engagement for the first time              首次接受委托 o%vIkXw  
access to asset                                         对资产的接触 =@bXGMsV!  
according to                                     根据，依据，依照 #B}BI8o (  
account balance                                账户余额 lH6C
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account for                                       对……进行会计处理，核算；解释 9`r
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accounting                                        会计，会计学 =_#ye}E  
accounting advisory serve                        会计咨询服务 d[~au= b  
accounting firm                                 会计师事务所 vS~AxeW/7R  
accounting information                      会计信息，会计资料 ,$hQ(yF  
accounting period                             会计期间 i;
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accounting policies                                   会计政策 5"76R Gw=  
accounting professional bodies                 会计职业组织，会计职业团体 hXV4$Dai  
accounting records                                   会计记录 >xxXPvM<`  
accounting responsibility                           会计责任 b|X>3(  
accounting service                             会计服务 >GdLEE'w  
accounting standards                                会计准则 rg#qSrHp  
Accounting Standards for Business Enterprises       企业会计准则 , I[^3Fn  
accounting system                             会计系统 5pNvzw  
accounting treatment                                会计处理 8.Pcr<  
accuracy                                    准确性，精确性 G:E+s(x  
additional audit procedures                      追加审计程序 ]=$-B  
addressee                                         收件人，收信人 o'x_g^ Y  
Administration of State-owned Assets  (the～)     国有资产管理局 ')5jllxv  
administrative laws and regulations                 行政法规 Mft0Dj/  
adverse impact                                 不利影响，负面影响  y)N.LS  
adverse opinion                                反对意见 K1m!S9d`x  
advisory group                                  咨询组，顾问组 Sa?~t3*H  
agency fee                                        代理费，代理费用 htdn$kqG   
aggregate                                          总计，合计为…… -~rr<D\  
alternation of document and record                 变造文件和记录 4aIlzaA  
alternative audit procedures                      替代审计程序，备选审计程序 &(z8GYBr  
amend                                              修改，修订 lB5[ #z  
amortisation                                      摊销 |-SI(Khjk  
analytical capacity                             分析能力 @B>%B EC  
analytical procedures                               分析性程序 Apw-7*/  
annual financial statements                        年度会计报表，年度财务报表 b&U5VA0=1  
appendix                                          附录，附表 @&a m!+z  
applicable                                         适用的 sT;=7L<TA  
applicable laws and regulations                 适用的法规 ve64-D  
application systems                                  应用系统 ?z4uze1  
apply consistently                              一贯地执行，一贯地实施 l(0&6ENyj  
appropriate                                       适当的，合适的； MJ*oeI!.=  
征用，挪用 b&|YQW}~  
appropriate authorization                          适当的授权 rRA_'t;uK  
appropriateness of audit evidence                    审计证据的适当性 KweHY,  
approval                                    批准，核准 i?P]}JENM  
assertion                                    (会计报表上的)认定；确认 z
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0X S' v,|  
asset                                                 资产，财产 sKE*AGFLd  
asset restructuring                             资产重组 n WO~v{h3J  
assignment of duties                                 职责的划分 g-TX;(  
assistant                                     助理，助理人员 ^
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associated company                                 联属公司，联营公司 YA8yMh*4D?  
association                                        联合，结合；协会，社团 9X^-)G>  
assumption                                       假设，假定 J&] XLr.j  
at a given date                                         在某一特定时日 `rOe5Zp$  
attestation                                         鉴证，公证 Jn^Wzn[q  
attestation service                             鉴证服务 >Y*iy  
audit adjustment                                审计调整 Ff1M~MhG  
audit areas                                        审计领域 FdK R{dX}  
audit conclusion                                审计结论 RIVN>G[;L  
audit effectiveness                             审计效果 5qODS_Eq  
audit efficiency                                  审计效率 802]M  
audit engagement letter                      审计业务约定书 "b+3 &i|  
audit evidence                                          审计证据 !Vod0j">  
audit fee                                    审计费 OM"T)4z  
audit files                                          审计档案 7UEy L }N  
audit findings                                     审计中发现的事项 []] LyWk  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 zs]>XO~Jg  
audit materiality                                 审计重要性 C*6bR? I9  
audit method                                     审计方法 Wf&G9Be?8  
audit objective                                         审计目标，审计目的 0"D?.E"$r  
audit of financial statements                      会计报表审计，财务报表审计 "~,(
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audit opinion                                     审计意见 {t IoC;Y  
audit period                                      被审计期间，被审计年度 B#/~U`t*  
audit plan                                          审计计划 4VL!U?dk  
audit planning                                    编制审计计划，制定审计计划，审计计划 TJGKQyG$L  
audit planning stage                                  审计计划阶段 {<V|Gr  
audit procedure                                审计程序 ,:Y=,[n  
audit programme                               审计程序表，具体审计计划 *^$N$t/2  
audit report                                       审计报告 HpgN$$\@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [4(A458H  
audit report with a qualified opinion                 有保留意见的审计报告 {7MgN'4  
audit report with an adverse opinion                否定意见的审计报告 ]a@v)aa-  
audit report with dual dates                      双重日期审计报告 $@ #G+QQ_  
audit reporting stage                                 审计报告阶段 5;KT -(q~  
audit responsibility                                   审计责任 4dD@lG~  
audit results                                      审计结果 ;{)@ghD  
audit risk                                          审计风险 5'}!v  
audit sampling                                          审计抽样 E4fvYV_ra  
audit sampling techniques                         审计抽样方法，审计抽样技术 #| e5  
audit strategies                                  审计策略 UVuuIW0k  
audit summary                                         审计总结，审计小结 (Gb{ckzs  
audit team                                         审计小组 AXv3jH,HF  
audit test                                    审计测试 1oVDOo  
audit trail                                          审计轨迹 ',-X#u  
audit work                                        审计工作 XzR
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audit working paper                                 审计工作底稿 =P+wp{?AN|  
audited financial statement                        审计会计报表，已审计财务报表 ?9.?w-Q'  
Auditing Guidelines (the～)                      审计规范指南 #JT%]!  
auditing standards                             审计准则 X]qp~:4G  
audit-oriented working paper                          (审计)业务类工作底稿 7Bb@9M?i  
authorisation                                     授权 uZ{xt6 f  
authorisation of transaction                       交易的授权 mjJlXA  
availability                                         可获得性 jC }u>AB  
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balance                                      余额；差额；平衡 ="Pyw
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balance sheet                                    资产负债表 %4g4 C#  
bank                                                 银行 N pIlQaMo4  
bank account                                    银行账户，银行户头 q\
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bank statement                                 银行对账单 ~#xs `@{s  
barter transaction                              易货交易，以物换物交易 R5YtCw]i=  
basis of audit                                    审计依据 `1}yB  
basis of preparation                                (会计报表的)编制基础 m>m`aLrnb  
book of account                               账目，账簿 tbt9V2U:"n  
borrowing                                         借款，贷款，借债 ^{,}, i  
branch                                              分支，分支机构，分店 lu(Omds+  
brought forward                                (账户余额等的)承上年，承上期，承上页 m3ZOq B-  
budget                                              预算 JSP8Lu"n  
building                                      建筑物；大楼 h-u*~5dB<&  
business conditions                                  业务情况，经营情况 2/W0y!qh1  
business licence                               (企业等的)营业执照 ~1z8G>R  
business relation                                业务关系 . *+7xL  
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